INTERNATIONAL STANDARD ON AUDITING 620 USING THE …

Nonetheless, if the auditor using the work of an auditor’s expert, having followed this ISA, concludes that the work of that expert is adequate for the auditor’s purposes, the auditor may accept th at expert’s findings or conclusions in the expert’s field as appropriate audit evidence.

  Using, Work, Auditors, The work, Using the, Auditor using the work of an auditor